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Biblioteca

MARC Lista (tabellare)
Financial Accounting for School Administrators [[electronic resource] ] : Tools for School
Financial Accounting for School Administrators [[electronic resource] ] : Tools for School
Autore Everett Ronald E
Edizione [3rd ed.]
Pubbl/distr/stampa Lanham, : R&L Education, 2012
Descrizione fisica 1 online resource (325 p.)
Disciplina 657.8327
Altri autori (Persone) JohnsonDonald R. <1941->
MaddenBernard W
Soggetto topico Managerial accounting
School administrators - In-service training
Schools - Accounting
Soggetto genere / forma Electronic books.
ISBN 1-280-65743-X
9786613634368
1-61048-773-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Contents; Preface; Chapter 1. Accounting and School Business Management; Chapter 2. What Is Accounting?; Chapter 3. Basic Principles of Accounting; Chapter 4. Basic Accounting Techniques; Chapter 5. General Ledger; Chapter 6. Journals; Chapter 7. Revenue Accounting; Chapter 8. Expenditure Accounting; Chapter 9. Special Entries; Chapter 10. Fund Balance Accounts and Financial Statements; Chapter 11. Changes in Financial Position; Chapter 12. Special Revenue Funds; Chapter 13. Capital Projects Funds; Chapter 14. Debt Service Funds; Chapter 15. General Fixed Assets; Chapter 16. Enterprise Funds
Chapter 17. Internal Service FundsChapter 18. Trust Funds; Chapter 19. Agency Funds; Chapter 20. Payroll Accounting/Development; Chapter 21. Internal Cash Control; Chapter 22. Student Accounting; Chapter 23. Advanced Financial Statements; Chapter 24. Auditing; Chapter 25. ASBO International's Certificate of Excellence: Financial Statements and Reports; Chapter 26. Using Accounting Information to Measure Fiscal Health and Manage a School District; Chapter 27. School Fund Accounting and the Future; Resources/References/Selected Readings; Glossary; About the Authors
Record Nr. UNINA-9910452067303321
Everett Ronald E  
Lanham, : R&L Education, 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Financial executive's news / / IOMA
Financial executive's news / / IOMA
Pubbl/distr/stampa New York, NY, : Institute of Management & Administration
Descrizione fisica 1 online resource
Disciplina 658
Soggetto topico Managerial accounting
Management
Soggetto genere / forma Periodicals.
Formato Materiale a stampa
Livello bibliografico Periodico
Lingua di pubblicazione eng
Record Nr. UNISA-996335979903316
New York, NY, : Institute of Management & Administration
Materiale a stampa
Lo trovi qui: Univ. di Salerno
Opac: Controlla la disponibilità qui
Financial management : the magazine from CIMA
Financial management : the magazine from CIMA
Pubbl/distr/stampa London, : CIMA, ©2000-©2021
Descrizione fisica 1 online resource
Disciplina 657.405
Soggetto topico Managerial accounting
Cost accounting
Betriebliche Finanzwirtschaft
Großbritannien
Soggetto genere / forma Periodicals.
Soggetto non controllato Banking, finance and accounting industries - Business - Business, international
Formato Materiale a stampa
Livello bibliografico Periodico
Lingua di pubblicazione eng
Altri titoli varianti FM
Record Nr. UNISA-996215883703316
London, : CIMA, ©2000-©2021
Materiale a stampa
Lo trovi qui: Univ. di Salerno
Opac: Controlla la disponibilità qui
Financial management : the magazine from CIMA
Financial management : the magazine from CIMA
Pubbl/distr/stampa London, : CIMA, ©2000-©2021
Descrizione fisica 1 online resource
Disciplina 657.405
Soggetto topico Managerial accounting
Cost accounting
Betriebliche Finanzwirtschaft
Großbritannien
Soggetto genere / forma Periodicals.
Soggetto non controllato Banking, finance and accounting industries - Business - Business, international
Formato Materiale a stampa
Livello bibliografico Periodico
Lingua di pubblicazione eng
Altri titoli varianti FM
Record Nr. UNINA-9910224641303321
London, : CIMA, ©2000-©2021
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Fraud and fraud detection : a data analytics approach / / Sunder Gee
Fraud and fraud detection : a data analytics approach / / Sunder Gee
Autore Gee Sunder
Pubbl/distr/stampa Hoboken, New Jersey : , : Wiley, , 2015
Descrizione fisica 1 online resource (355 p.)
Disciplina 658.4/73
Collana Wiley Corporate F & A
Soggetto topico Fraud
Managerial accounting
Data mining
ISBN 1-118-93676-0
1-118-77967-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Fraud and Fraud Detection; Contents; Foreword; Preface; Acknowledgments; Chapter 1: Introduction; Defining Fraud; Anomalies versus Fraud; Types of Fraud; Assess the Risk of Fraud; Conclusion; Notes; Chapter 2: Fraud Detection; Recognizing Fraud; Data Mining versus Data Analysis and Analytics; Data Analytical Software; Anomalies versus Fraud within Data; Fraudulent Data Inclusions and Deletions; Conclusion; Notes; Chapter 3: The Data Analysis Cycle; Evaluation and Analysis; Software and Technology; Audit and Investigative; Obtaining Data Files; Audit Objectives
Determine Whether IDEA Is AppropriateData Requirements; Performing the Audit; Obtain Test Files; IDEA Import; After Import; Cleaning Up the Data; Documenting the Results; File Format Types; Preparation for Data Analysis; Data Familiarization; Arranging and Organizing Data; Conclusion; Notes; Chapter 4: Statistics and Sampling; Descriptive Statistics; Inferential Statistics; Measures of Center; Measure of Dispersion; Measure of Variability; Deviations from the Mean; The Mean Deviation; The Variance; The Standard Deviation; Sampling; Statistical Sampling; Nonstatistical Sampling; Sampling Risk
Benford's Law TestsRelative Size Factor Test; Z-Score; Even Dollar Amounts; Same-Same-Same Test; Same-Same-Different Test; Payments without Purchase Orders Test; Length of Time between Invoice and Payment Dates Test; Search for Post Office Box; Match Employee Address to Supplier; Duplicate Addresses in Vendor Master; Payments to Vendors Not in Master; Gap Detection of Check Number Sequences; Conclusion; Note; Chapter 9: Check-Tampering Schemes; Electronic Payments Fraud Prevention; Check Tampering; Obtaining Checks; Obtaining an Authorized Signature; The Payee; Concealing the Deed
Data Analytical TestsOther Analytical Tests; Conclusion; Chapter 10: Payroll Fraud; Data and Data Familiarization; Data Familiarization Steps; Data Analysis; Blank Contents in the Last-Name Field; High Number of Payments; Duplicate Key Detection; Payments on Last Day of the Month; Analyzing Files by Payment Type; Regular Salary Payments; Overtime Wages Payments; Signing Incentive Plan Payments; Comparing Regular Salary Payments with Other Payment Types; The Payroll Register; Payroll Register Tests; Payroll Master and Commission Tests; Conclusion; Notes
Chapter 11: Expense Reimbursement Schemes
Record Nr. UNINA-9910132313903321
Gee Sunder  
Hoboken, New Jersey : , : Wiley, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Horngren's accounting : the managerial chapters / / Tracie Miller-Nobles, Brenda Mattison, Ella Mae Matsumura
Horngren's accounting : the managerial chapters / / Tracie Miller-Nobles, Brenda Mattison, Ella Mae Matsumura
Autore Miller-Nobles Tracie L.
Edizione [Eleventh edition, global edition.]
Pubbl/distr/stampa Boston : , : Pearson, , [2016]
Descrizione fisica 1 online resource (767 pages) : illustrations
Disciplina 657
Collana Always learning
Soggetto topico Managerial accounting
ISBN 1-292-10588-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title Page -- Copyright Page -- About the Authors -- Contents -- Chapter 18 Introduction to Managerial Accounting -- Why Is Managerial Accounting Important? -- Financial Versus Managerial Accounting -- Management Accountability -- Today's Business Environment -- Ethical Standards -- How Do Service, Merchandising, and Manufacturing Companies Differ? -- Service Companies -- Merchandising Companies -- Manufacturing Companies -- How Are Costs Classified? -- Direct and Indirect Costs -- Product Costs -- Prime and Conversion Costs -- How Do Manufacturing Companies Determine the Cost of Manufactured Products? -- Calculating Cost of Goods Sold -- Calculating Cost of Goods Manufactured -- Flow of Costs Through the Inventory Accounts -- Calculating Unit Product Cost -- How Is Managerial Accounting Used in Service and Merchandising Companies? -- Calculating Cost per Service -- Calculating Cost per Item -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 19 Job Order Costing -- How Do Manufacturing Companies Use Job Order and Process Costing Systems? -- Job Order Costing -- Process Costing -- How Do Materials and Labor Costs Flow Through the Job Order Costing System? -- Materials -- Labor -- How Do Overhead Costs Flow Through the Job Order Costing System? -- Before the Period-Calculating the Predetermined Overhead Allocation Rate -- During the Period-Allocating Overhead -- At the End of the Period-Adjusting for Overallocated and Underallocated Overhead -- What Happens When Products Are Completed and Sold? -- Transferring Costs to Finished Goods Inventory -- Transferring Costs to Cost of Goods Sold -- How Is the Manufacturing Overhead Account Adjusted? -- Summary -- How Do Service Companies Use a Job Order Costing System? -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 20 Process Costing.
How Do Costs Flow Through a Process Costing System -- Job Order Costing Versus Process Costing -- Flow of Costs Through a Process Costing System -- What Are Equivalent Units of Production, and How Are Calculated? -- Equivalent Units of Production -- Conversion Costs -- How Is a Production Cost report Prepared? -- Production Cost Report-FirstProcess-Assembly Department -- Production Cost Report-Second Process-Cutting Department -- What Journal Entries Are Required In a Process Costing System? -- Transaction 1-Raw Materials Purchased -- Transaction 2-Raw Materials Used In Production -- Transaction 3-Labor Costs Incurred -- Transaction 4-Additional Manufacturing Costs Incurred -- Transaction 5-Allocation of Manufacturing Overhead -- Transaction 6-Transfer from the Assembly Department to the Cutting Department -- Transaction 7-Transfer from Cutting Department to Finished Goods Inventory -- Transaction 8-Puzzles Sold -- Transaction 9-Adjust Manufacturing Overhead -- How Can the Production Cost Report Be Used to Make Decisions? -- APPENDIX 20A: Process Costing: First-In, First-Out Method -- How Is a Production Cost Report Prepared Using the FIFO Method? -- Comparison of Weighted-Average and FIFO Methods -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 21 Cost-Volume-Profit Analysis -- How Do Costs Behave When There Is a Change in Volume? -- Variable Costs -- Fixed Costs -- Mixed Costs -- What Is Contribution Margin, and How Is It Used to Compute Operating Income? -- Contribution Margin -- Unit Contribution Margin -- Contribution Margin Ratio -- Contribution Margin Income Statement -- How Is Cost-Volume-Profit (CVP) Analysis Used? -- Assumptions -- Target Profit-Three Approaches -- Breakeven Point-A Variation of Target Profit -- CVP Graph-A Graphic Portrayal -- How Is CVP Analysis Used for Sensitivity Analysis? -- Changes in the Sales Price.
Changes in Variable Costs -- Changes in Fixed Costs -- What Are Some Other Ways CVP Analysis Can Be Used? -- Margin of Safety -- Operating Leverage -- Sales Mix -- APPENDIX 21A: Variable Costing -- How Does Variable Costing Differ From Absorption Costing? -- Absorption Costing -- Variable Costing -- Comparison of Unit Product Cost -- How Does Operating Income Differ Between Variable Costing and Absorption Costing? -- Production Equals Sales -- Production Exceeds Sales -- Production Is Less Than Sales -- Summary -- Review -- Assess Your Progress -- Comprehensive Problem for Chapters 18-21 -- Critical Thinking -- Chapter 22 Master Budgets -- Why Do Managers Use Budgets? -- Budgeting Objectives -- Budgeting Benefits -- Budgeting Procedures -- Budgeting and Human Behavior -- Are There Different Types of Budgets? -- Strategic and Operational Budgets -- Static and Flexible Budgets -- Master Budgets -- How Are Operating Budgets Prepared for a Manufacturing Company? -- Sales Budget -- Production Budget -- Direct Materials Budget -- Direct Labor Budget -- Manufacturing Overhead Budget -- Cost of Goods Sold Budget -- Selling and Administrative Expense Budget -- How Are Financial Budgets Prepared for a Manufacturing Company? -- Capital Expenditures Budget -- Cash Budget -- Budgeted Income Statement -- Budgeted Balance Sheet -- Budgeted Statement of Cash Flows -- How Can Information Technology Be Used in the Budgeting Process? -- Sensitivity Analysis -- Budgeting Software -- APPENDIX 22A: Budgeting for Merchandising Companies -- How Are Operating Budgets Prepared for a Merchandising Company? -- Sales Budget -- Inventory, Purchases, and Cost of Goods Sold Budget -- Selling and Administration Expense Budget -- How Are Financial Budgets Prepared for a Merchandising Company? -- Capital Expenditures Budget -- Cash Budget -- Budgeted Income Statement.
Budgeted Balance Sheet -- Budgeted Statement of Cash Flows -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 23 Flexible Budgets and Standard Cost Systems -- How Do Managers Use Budgets to Control Business Activities? -- Performance Reports Using Static Budgets -- Performance Reports Using Flexible Budgets -- Why Do Managers Use a Standard Cost System to Control Business Activities? -- Setting Standards -- Standard Cost System Benefits -- Variance Analysis for Product Costs -- How Are Standard Costs Used to Determine Direct Materials and Direct Labor Variances? -- Direct Materials Variances -- Direct Labor Variances -- How Are Standard Costs Used to Determine Manufacturing Overhead Variances? -- Allocating Overhead in a Standard Cost System -- Variable Overhead Variances -- Fixed Overhead Variances -- What Is the Relationship Among the Product Cost Variances, and Who Is Responsible for Them? -- Variance Relationships -- Variance Responsibilities -- How Do Journal Entries Differ in a Standard Cost System? -- Journal Entries -- Standard Cost Income Statement -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 24 Cost Allocation and Responsibility Accounting -- How Do Companies Assign and Allocate Costs -- Single Plantwide Rate -- Multiple Department Rates -- Activity-Based Costing -- Traditional Costing Systems Compared with ABC Systems -- Why Do Decentralized Companies Need Responsibility Accounting? -- Advantages of Decentralization -- Disadvantages of Decentralization -- Responsibility Accounting -- What Is a Performance Evaluation System, and How Is It Used? -- Goals of Performance Evaluation Systems -- Limitations of Financial Performance Measurement -- The Balanced Scorecard -- How Do Companies Use Responsibility Accounting to Evaluate Performance in Cost, Revenue, and Profit Centers?.
Controllable Versus Noncontrollable Costs -- Responsibility Reports -- How Does Performance Evaluation in Investment Centers Differ From Other Centers? -- Return on Investment (ROI) -- Residual Income (RI) -- Limitations of Financial Performance Measures -- APPENDIX 24A: Transfer Pricing -- How Do Transfer Prices Affect Decentralized Companies? -- Objectives in Setting Transfer Prices -- Setting Transfer Prices -- Review -- Assess Your progress -- Comprehensive Problem for Chapters 22-24 -- Critical Thinking -- Chapter 25 Short-Term Business Decisions -- How Is Relevant Information Used to Make Short-Term Decisions? -- Relevant Information -- Relevant Nonfinancial Information -- Differential Analysis -- How Does Pricing Affect Short-Term Decisions? -- Setting Regular Prices -- Special Pricing -- How Do Managers Decide Which Products to Produce and Sell? -- Dropping Unprofitable Products and Segments -- Product Mix -- Sales Mix -- How Do Managers Make Outsourcing and Processing Further Decisions? -- Outsourcing -- Sell or Process Further -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 26 Capital Investment Decisions -- What Is Capital Budgeting? -- The Capital Budgeting Process -- Focus on Cash Flows -- How Do the Payback and Accounting Rate of Return Methods Work? -- Payback -- Accounting Rate of Return (ARR) -- What Is the Time Value of Money? -- Time Value of Money Concepts -- Present Value of a Lump Sum -- Present Value of an Annuity -- Summary -- How Do Discounted Cash Flow Methods Work? -- Net Present Value (NPV) -- Internal Rate of Return (IRR) -- Comparing Capital Investment Analysis Methods -- Sensitivity Analysis -- Capital Rationing -- Review -- Assess Your Progress -- Comprehensive Problem for Chapters 25-26 -- Critical Thinking -- APPENDIX A-2013 Green Mountain Coffee Roasters, Inc. Annual Report.
APPENDIX B-Present Value Tables.
Record Nr. UNINA-9910154949703321
Miller-Nobles Tracie L.  
Boston : , : Pearson, , [2016]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Horngren's financial & managerial accounting : the managerial chapters / / Tracie Miller-Nobles, Brenda Mattison, Ella Mae Matsumura
Horngren's financial & managerial accounting : the managerial chapters / / Tracie Miller-Nobles, Brenda Mattison, Ella Mae Matsumura
Autore Miller-Nobles Tracie L.
Edizione [Fifth edition, global edition.]
Pubbl/distr/stampa Boston : , : Pearson, , [2016]
Descrizione fisica 1 online resource (894 pages) : color illustrations, photographs
Disciplina 658.1511
Soggetto topico Managerial accounting
ISBN 1-292-12500-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title Page -- Copyright Page -- About the Authors -- Contents -- Chapter 16 Introduction to Managerial Accounting -- Why Is Managerial Accounting Important? -- Financial Versus Managerial Accounting -- Management Accountability -- Today's Business Environment -- Ethical Standards -- How Do Service, Merchandising, and Manufacturing Companies Differ? -- Service Companies -- Merchandising Companies -- Manufacturing Companies -- How Are Costs Classified? -- Direct and Indirect Costs -- Product Costs -- Prime and Conversion Costs -- How Do Manufacturing Companies Determine the Cost of Manufactured Products? -- Calculating Cost of Goods Sold -- Calculating Cost of Goods Manufactured -- Flow of Costs Through the Inventory Accounts -- Calculating Unit Product Cost -- How Is Managerial Accounting Used in Service and Merchandising Companies? -- Calculating Cost per Service -- Calculating Cost per Item -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 17 Job Order Costing -- How Do Manufacturing Companies Use Job Order and Process Costing Systems? -- Job Order Costing -- Process Costing -- How Do Materials and Labor Costs Flow Through the Job Order Costing System? -- Materials -- Labor -- How Do Overhead Costs Flow Through the Job Order Costing System? -- Before the Period-Calculating the Predetermined Overhead Allocation Rate -- During the Period-Allocating Overhead -- At the End of the Period-Adjusting for Overallocated and Underallocated Overhead -- What Happens When Products Are Completed and Sold? -- Transferring Costs to Finished Goods Inventory -- Transferring Costs to Cost of Goods Sold -- How Is the Manufacturing Overhead Account Adjusted? -- Summary -- How Do Service Companies Use a Job Order Costing System? -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 18 Process Costing.
How Do Costs Flow Through a Process Costing System? -- Job Order Costing Versus Process Costing -- Flow of Costs Through a Process Costing System -- What Are Equivalent Units of Production, and How are They Calculated? -- Equivalent Units of Production -- Conversion Costs -- How Is a Production Cost Report Prepared? -- Production Cost Report-First Process-Assembly Department -- Production Cost Report-Second Process-Cutting Department -- What Journal Entries Are Required in a Process Costing System? -- Transaction 1-Raw Materials Purchased -- Transaction 2-Raw Materials Used in Production -- Transaction 3-Labor Costs Incurred -- Transaction 4-Additional Manufacturing Costs Incurred -- Transaction 5-Allocation of Manufacturing Overhead -- Transaction 6-Transfer from the Assembly Department to the Cutting Department -- Transaction 7-Transfer from Cutting Department to Finished Goods Inventory -- Transaction 8-Puzzles Sold -- Transaction 9-Adjust Manufacturing Overhead -- How Can the Production Cost Report Be Used to Make Decisions? -- APPENDIX 18A: Process Costing: First-In, First-Out Method -- How Is a Production Cost Report Prepared Using the FIFO Method? -- Comparison of Weighted-Average and FIFO Methods -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 19 Cost Management Systems: Activity-Based, Just-In-Time, and Quality Management Systems -- How Do Companies Assign And Allocate Costs? -- Single Plantwide Rate -- Multiple Department Rates -- How Is an Activity-Based Costing System Developed? -- Step 1: Identify Activities and Estimate Their Total Costs -- Step 2: Identify the Allocation Base for Each Activity and Estimate the Total Quantity of Each Allocation Base -- Step 3: Compute the Predetermined Overhead Allocation Rate for Each Activity -- Step 4: Allocate Indirect Costs to the Cost Object.
Traditional Costing Systems Compared with ABC Systems -- How Can Companies Use Activity-Based Management to Make Decisions? -- Pricing and Product Mix Decisions -- Cost Management Decisions -- Can Activity-Based Management Be Used in Service Companies? -- How Do Just-In-Time Management Systems Work? -- Just-In-Time Costing -- Recording Transactions in JIT -- How Do Companies Manage Quality Using a Quality Management System? -- Quality Management Systems -- The Four Types of Quality Costs -- Quality Improvement Programs -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 20 Cost-Volume-Profit Analysis -- How Do Costs Behave When There Is a Change in Volume? -- Variable Costs -- Fixed Costs -- Mixed Costs -- What Is Contribution Margin, and How Is It Used to Compute Operating Income? -- Contribution Margin -- Unit Contribution Margin -- Contribution Margin Ratio -- Contribution Margin Income Statement -- How Is Cost-Volume-Profit (CVP) Analysis Used? -- Assumptions -- Target Profit-Three Approaches -- Breakeven Point-A Variation of Target Profit -- CVP Graph-A Graphic Portrayal -- How Is CVP Analysis Used for Sensitivity Analysis? -- Changes in the Sales Price -- Changes in Variable Costs -- Changes in Fixed Costs -- What Are Some Other Ways CVP Analysis Can Be Used? -- Margin of Safety -- Operating Leverage -- Sales Mix -- Review -- Assess Your Progress -- Comprehensive Problem for Chapters 16-20 -- Critical Thinking -- Chapter 21 Variable Costing -- How Does Variable Costing Differ from Absorption Costing? -- Absorption Costing -- Variable Costing -- Comparison of Unit Product Costs -- How Does Operating Income Differ Between Variable Costing and Absorption Costing? -- Production Equals Sales -- Production Exceeds Sales -- Production Is Less Than Sales -- Summary.
How Can Variable Costing Be Used for Decision Making in a Manufacturing Company? -- Setting Sales Prices -- Controlling Costs -- Planning Production -- Analyzing Profitability -- Analyzing Contribution Margin -- Summary -- How Can Variable Costing Be Used for Decision Making in a Service Company? -- Operating Income -- Profitability Analysis -- Contribution Margin Analysis -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 22 Master Budgets -- Why Do Managers Use Budgets? -- Budgeting Objectives -- Budgeting Benefits -- Budgeting Procedures -- Budgeting and Human Behavior -- Are There Different Types of Budgets? -- Strategic and Operational Budgets -- Static and Flexible Budgets -- Master Budgets -- How Are Operating Budgets Prepared for a Manufacturing Company? -- Sales Budget -- Production Budget -- Direct Materials Budget -- Direct Labor Budget -- Manufacturing Overhead Budget -- Cost of Goods Sold Budget -- Selling and Administrative Expense Budget -- How Are Financial Budgets Prepared for a Manufacturing Company? -- Capital Expenditures Budget -- Cash Budget -- Budgeted Income Statement -- Budgeted Balance Sheet -- Budgeted Statement of Cash Flows -- How Can Information Technology Be Used in the Budgeting Process? -- Sensitivity Analysis -- Budgeting Software -- APPENDIX 22A: Budgeting for Merchandising Companies -- How Are Operating Budgets Prepared for a Merchandising Company? -- Sales Budget -- Inventory, Purchases, and Cost of Goods Sold Budget -- Selling and Administration Expense Budget -- How Are Financial Budgets Prepared for a Merchandising Company? -- Capital Expenditures Budget -- Cash Budget -- Budgeted Income Statement -- Budgeted Balance Sheet -- Budgeted Statement of Cash Flows -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 23 Flexible Budgets and Standard Cost Systems.
How Do Managers Use Budgets to Control Business Activities? -- Performance Reports Using Static Budgets -- Performance Reports Using Flexible Budgets -- Why Do Managers Use a Standard Cost System to Control Business Activities? -- Setting Standards -- Standard Cost System Benefits -- Variance Analysis for Product Costs -- How Are Standard Costs Used to Determine Direct Materials and Direct Labor Variances? -- Direct Materials Variances -- Direct Labor Variances -- How Are Standard Costs Used to Determine Manufacturing Overhead Variances? -- Allocating Overhead in a Standard Cost System -- Variable Overhead Variances -- Fixed Overhead Variances -- What Is the Relationship Among the Product Cost Variances, and Who Is Responsible for Them? -- Variance Relationships -- Variance Responsibilities -- How Do Journal Entries Differ in a Standard Cost System? -- Journal Entries -- Standard Cost Income Statement -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 24 Responsibility Accounting and Performance Evaluation -- Why Do Decentralized Companies Need Responsibility Accounting? -- Advantages of Decentralization -- Disadvantages of Decentralization -- Responsibility Accounting -- What Is a Performance Evaluation System, and How Is It Used? -- Goals of Performance Evaluation Systems -- Limitations of Financial Performance Measurement -- The Balanced Scorecard -- How Do Companies Use Responsibility Accounting to Evaluate Performance in Cost, Revenue, and Profit Centers? -- Controllable Versus Noncontrollable Costs -- Responsibility Reports -- How Does Performance Evaluation in Investment Centers Differ From Other Centers? -- Return on Investment (ROI) -- Residual Income (RI) -- Limitations of Financial Performance Measures -- How Do Transfer Prices Affect Decentralized Companies? -- Objectives in Setting Transfer Prices.
Setting Transfer Prices.
Record Nr. UNINA-9910154949203321
Miller-Nobles Tracie L.  
Boston : , : Pearson, , [2016]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Horngren's financial & managerial accounting : the managerial chapters / / Tracie Miller-Nobles, Brenda Mattison, Ella Mae Matsumura
Horngren's financial & managerial accounting : the managerial chapters / / Tracie Miller-Nobles, Brenda Mattison, Ella Mae Matsumura
Autore Miller-Nobles Tracie L.
Edizione [5th ed.]
Pubbl/distr/stampa Boston, [Massachusetts] : , : Pearson, , 2016
Descrizione fisica 1 online resource (993 pages) : color illustrations, photographs, tables
Disciplina 657
Collana Always Learning
Soggetto topico Accounting
Managerial accounting
ISBN 1-292-11720-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title Page -- Copyright Page -- About the Authors -- Contents -- CHAPTER 1 Accounting and the Business Environment -- Why Is Accounting Important? -- Decision Makers: The Users of Accounting Information -- The Accounting Profession -- What Are the Organizations and Rules That Govern Accounting? -- Governing Organizations -- Generally Accepted Accounting Principles -- The Economic Entity Assumption -- The Cost Principle -- The Going Concern Assumption -- The Monetary Unit Assumption -- International Financial Reporting Standards -- Ethics in Accounting and Business -- What Is the Accounting Equation? -- Assets -- Liabilities -- Equity -- How Do You Analyze a Transaction? -- Transaction Analysis for Smart Touch Learning -- How Do You Prepare Financial Statements? -- Income Statement -- Statement of Retained Earnings -- Balance Sheet -- Statement of Cash Flows -- How Do You Use Financial Statements to Evaluate Business Performance? -- Green Mountain Coffee Roasters, Inc. -- Return on Assets (ROA) -- Review -- Assess Your Progress -- Critical Thinking -- CHAPTER 2 Recording Business Transactions -- What Is an Account? -- Assets -- Liabilities -- Equity -- Chart of Accounts -- Ledger -- What Is Double-Entry Accounting? -- The T-Account -- Increases and Decreases in the Accounts -- Expanding the Rules of Debit and Credit -- The Normal Balance of an Account -- Determining the Balance of a T-Account -- How Do You Record Transactions? -- Source Documents-The Origin of the Transactions -- Journalizing and Posting Transactions -- The Ledger Accounts After Posting -- The Four-Column Account: An Alternative to the T-Account -- What Is the Trial Balance? -- Preparing Financial Statements from the Trial Balance -- Correcting Trial Balance Errors -- How Do You Use the Debt Ratio to Evaluate Business Performance? -- Review -- Assess Your Progress.
Critical Thinking -- CHAPTER 3 The Adjusting Process -- What Is the Difference Between Cash Basis Accounting and Accrual Basis Accounting? -- What Concepts and Principles Apply to Accrual Basis Accounting? -- The Time Period Concept -- The Revenue Recognition Principle -- The Matching Principle -- What Are Adjusting Entries, and How Do We Record Them? -- Deferred Expenses -- Deferred Revenues -- Accrued Expenses -- Accrued Revenues -- What Is the Purpose of the Adjusted Trial Balance, and How Do We Prepare It? -- What Is the Impact of Adjusting Entries on the Financial Statements? -- How Could a Worksheet Help in Preparing Adjusting Entries and the Adjusted Trial Balance? -- APPENDIX 3A: Alternative Treatment of Recording Deferred Expenses and Deferred Revenues -- What Is an Alternative Treatment of Recording Deferred Expenses and Deferred Revenues? -- Deferred Expenses -- Deferred Revenues -- Review -- Assess Your Progress -- Critical Thinking -- CHAPTER 4 Completing the Accounting Cycle -- How Do We Prepare Financial Statements? -- Relationships Among the Financial Statements -- How Could a Worksheet Help in Preparing Financial Statements? -- Section 5-Income Statement -- Section 6-Balance Sheet -- Section 7-Determine Net Income or Net Loss -- What Is the Closing Process, and How Do We Close the Accounts? -- Closing Temporary Accounts-Net Income for the Period -- Closing Temporary Accounts-Net Loss for the Period -- How Do We Prepare a Post-Closing Trial Balance? -- What Is the Accounting Cycle? -- How Do We Use the Current Ratio to Evaluate Business Performance? -- APPENDIX 4A: Reversing Entries: An Optional Step -- What Are Reversing Entries? -- Accounting for Accrued Expenses -- Accounting Without a Reversing Entry -- Accounting with a Reversing Entry -- Review -- Assess Your Progress -- Comprehensive Problem 1 for Chapters 1-4.
Comprehensive Problem 2 for Chapters 1-4 -- Critical Thinking -- CHAPTER 5 Merchandising Operations -- What Are Merchandising Operations? -- The Operating Cycle of a Merchandising Business -- Merchandise Inventory Systems: Perpetual and Periodic Inventory Systems -- How Are Purchases of Merchandise Inventory Recorded in a Perpetual Inventory System? -- Purchase of Merchandise Inventory -- Purchase Discounts -- Purchase Returns and Allowances -- Transportation Costs -- Cost of Inventory Purchased -- How Are Sales of Merchandise Inventory Recorded in a Perpetual Inventory System? -- Sale of Merchandise Inventory -- Sales Discounts -- Sales Returns and Allowances -- Transportation Costs-Freight Out -- Net Sales Revenue and Gross Profit -- What Are the Adjusting and Closing Entries for a Merchandiser? -- Adjusting Merchandise Inventory Based on a Physical Count -- Closing the Accounts of a Merchandiser -- Worksheet for a Merchandising Business-Perpetual Inventory System -- How Are a Merchandiser's Financial Statements Prepared? -- Income Statement -- Statement of Retained Earnings and the Balance Sheet -- How Do We Use the Gross Profit Percentage to Evaluate Business Performance? -- APPENDIX 5A: Accounting for Merchandise Inventory in a Periodic Inventory System -- How Are Merchandise Inventory Transactions Recorded in a Periodic Inventory System? -- Purchases of Merchandise Inventory -- Sale of Merchandise Inventory -- Adjusting and Closing Entries -- Preparing Financial Statements -- Review -- Assess Your Progress -- Comprehensive Problem for Chapters 1-5 -- Critical Thinking -- CHAPTER 6 Merchandise Inventory -- What Are the Accounting Principles and Controls That Relate to Merchandise Inventory? -- Accounting Principles -- Control Over Merchandise Inventory -- How Are Merchandise Inventory Costs Determined Under a Perpetual Inventory System?.
Specific Identification Method -- First-In, First-Out (FIFO) Method -- Last-In, First-Out (LIFO) Method -- Weighted-Average Method -- How Are Financial Statements Affected by Using Different Inventory Costing Methods? -- Income Statement -- Balance Sheet -- How Is Merchandise Inventory Valued When Using the Lower-of-Cost-or-Market Rule? -- Computing the Lower-of-Cost-or-Market -- Recording the Adjusting Journal Entry to Adjust Merchandise Inventory -- What Are the Effects of Merchandise Inventory Errors on the Financial Statements? -- How Do We Use Inventory Turnover and Days' Sales in Inventory to Evaluate Business Performance? -- Inventory Turnover -- Days' Sales in Inventory -- APPENDIX 6A: Merchandise Inventory Costs Under a Periodic Inventory System -- How Are Merchandise Inventory Costs Determined Under a Periodic Inventory System? -- First-In, First-Out (FIFO) Method -- Last-In, First-Out (LIFO) Method -- Weighted-Average Method -- Review -- Assess Your Progress -- Critical Thinking -- CHAPTER 7 Internal Control and Cash -- What Is Internal Control, and How Can It Be Used to Protect a Company's Assets? -- Internal Control and the Sarbanes-Oxley Act -- The Components of Internal Control -- Internal Control Procedures -- The Limitations of Internal Control-Costs and Benefits -- What Are the Internal Control Procedures With Respect to Cast Receipts? -- Cash Receipts Over the Counter -- Cash Receipts by Mail -- What Are the Internal Control Procedures With Respect to Cash Payments? -- Controls Over Payment by Check -- How Can a Petty Cash Fund Be Used for Internal Control Purposes? -- Setting Up the Petty Cash Fund -- Replenishing the Petty Cash Fund -- Changing the Amount of the Petty Cash Fund -- How Can the Bank Account Be Used as a Control Device? -- Signature Card -- Deposit Ticket -- Check -- Bank Statement -- Electronic Funds Transfers.
Bank Reconciliation -- Examining a Bank Reconciliation -- Journalizing Transactions from the Bank Reconciliation -- How Can the Cash Ratio Be Used to Evaluate Business Performance? -- Review -- Assess Your Progress -- Critical Thinking -- CHAPTER 8 Receivables -- What Are Common Types of Receivables, and How Are Credit Sales Recorded? -- Types of Receivables -- Exercising Internal Control Over Receivables -- Recording Sales on Credit -- Recording Credit Card and Debit Card Sales -- Factoring and Pledging Receivables -- How Are Uncollectibles Accounted for When Using the Direct Write-Off Method? -- Recording and Writing Off Uncollectible Accounts-Direct Write-Off Method -- Recovery of Accounts Previously Written Off-Direct Write-Off Method -- Limitations of the Direct Write-Off Method -- How Are Uncollectibles Accounted for When Using the Allowance Method? -- Recording Bad Debts Expense-Allowance Method -- Writing Off Uncollectible Accounts-Allowance Method -- Recovery of Accounts Previously Written Off-Allowance Method -- Estimating and Recording Bad Debts Expense-Allowance Method -- Comparison of Accounting for Uncollectibles -- How Are Notes Receivable Accounted For? -- Indentifying Maturity Date -- Computing Interest on a Note -- Accruing Interest Revenue and Recording Honored Notes Receivable -- Recording Dishonored Notes Receivable -- How Do We Use the Acid-Test Ratio, Accounts Receivable Turnover Ratio, and Days' Sales in Receivables to Evaluate Business Performance? -- Acid-Test (or Quick) Ratio -- Accounts Receivable Turnover Ratio -- Days' Sales in Receivables -- Review -- Assess Your Progress -- Critical Thinking -- CHAPTER 9 Plant Assets, Natural Resources, and Intangibles -- How Does a Business Measure the Cost of a Plant Asset? -- Land and Land Improvements -- Buildings -- Machinery and Equipment -- Furniture and Fixtures.
Lump-Sum Purchase.
Altri titoli varianti Horngren's financial and managerial accounting
Record Nr. UNINA-9910154949303321
Miller-Nobles Tracie L.  
Boston, [Massachusetts] : , : Pearson, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Internal controls [[electronic resource] ] : guidance for private, government, and nonprofit entities / / Lynford Graham
Internal controls [[electronic resource] ] : guidance for private, government, and nonprofit entities / / Lynford Graham
Autore Graham Lynford
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2008
Descrizione fisica 1 online resource (256 p.)
Disciplina 658.15/1
Soggetto topico Auditing, Internal
Managerial accounting
ISBN 1-119-19802-X
1-280-97439-7
9786610974399
0-470-18444-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto INTERNAL CONTROLS; ABOUT THE AUTHOR; CONTENTS; PREFACE; Chapter 1: AN INTRODUCTION; BUT HOW DOES ALL THAT RELATE TO ME?; WE ARE ALL IN THIS TOGETHER; SO WHAT IS ALL THIS FUSS ABOUT COSTS?; IT CAN BE MANAGED; Chapter 2: FIRST STEPS: A PILOT PROJECT; NAVIGATING CHAPTERS 2 TO 5; THE FIRST STEPS CAN SEEM THE HARDEST; YOU HAVE AN ADVANTAGE; THE FIRST STEP; UNDERSTAND YOUR OBJECTIVE; THE CONTROLS FRAMEWORK AS A GUIDE; FORM A PRELIMINARY PROJECT TEAM; THE REAL PROJECT: SETTING PRIORITIES; PROJECT AND RESOURCE PLAN; Chapter 3: THE FIVE COMPONENTS OF THE CONTROLS FRAMEWORK; SOME BACKGROUND
THE FIVE COMPONENTS CUBES, TRIANGLES, AND OTHER REPRESENTATIONS; THE CONTROL ENVIRONMENT; RISK ASSESSMENT; CONTROL ACTIVITIES; INFORMATION AND COMMUNICATION; INFORMATION TECHNOLOGY; MONITORING; Appendix 3A: BLUE RIBBON COMMITTEE ON IMPROVING THE EFFECTIVENESS OF CORPORATE AUDIT COMMITTEES; SUMMARY OF RECOMMENDATIONS; Chapter 4: DOCUMENTING INTERNAL CONTROLS USING A FRAMEWORK; MANY WAYS TO DOCUMENT; PURPOSE OF DOCUMENTING FINANCIAL REPORTING CONTROLS; VALUE OF CARE IN DOCUMENTATION; FORMATS AND TOOLS FOR DOCUMENTING CONTROLS; FORMATS AND TEMPLATES, MATRICES AND FORMS
DEVELOPING CUSTOM CONTROL OBJECTIVES Appendix 4A: SAMPLE CONTROL OBJECTIVES FOR MAJOR CYCLES; ENHANCEMENTS TO SAMPLE CONTROL OBJECTIVES; Chapter 5: SETTING THE SCOPE OF YOUR DOCUMENTATION PROJECT: IDENTIFYING THE CORE; START WITH OBJECTIVES; MAPPING THE ENTITY TO THE FINANCIAL STATEMENTS: THE INS AND OUTS; CONSIDER RISKS, NOT JUST QUANTITATIVE MEASURES; OVERSTATEMENT AND UNDERSTATEMENT; INCLUDE THE CLOSE PROCESS AND PREPARATION OF THE FINANCIAL STATEMENTS; BE CAREFUL OUT THERE!; Chapter 6: ESTABLISHING A BASIS FOR CONTROLS EFFECTIVENESS: TESTING CONTROLS
''AUDITORS SHOULD DEVELOP AN UNDERSTANDING OF INTERNAL CONTROLS. . .''MONITORING; SAMPLING AND TESTING CONTROLS; INFREQUENTLY OPERATING CONTROLS; SURVEYS AND INTERVIEWS; TESTING AUTOMATED (COMPUTERIZED) CONTROLS; TESTING GENERAL COMPUTER CONTROLS; Appendix 6A: SAMPLE SIZE TUTORIAL; SAMPLE SIZE FORMULA; FOR SUBSTANTIVE SAMPLING; FOR TESTS OF CONTROLS; READING A TABLE TO DETERMINE SAMPLE SIZES; Appendix 6B: CONDUCTING INTERVIEWS: GATHERING INTERNAL CONTROL INFORMATION; BACKGROUND; EXAMPLES OF WHERE INTERVIEWS ARE USED; PLANNING AND STRATEGY; FOCUS GROUPS
TIPS FOR AN EFFECTIVE AND EFFICIENT INTERVIEWS COPE AND REPORTING ON CONTROLS; FOLLOWING UP; Chapter 7: ASSESSING DESIGN EFFECTIVENESS AND OPERATING EFFECTIVENESS; IT'S INEVITABLE; DEFINITIONS OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES; KEY FACTORS WHEN ASSESSING THE SEVERITY OF A DEFICIENCY; CONDITIONS INDICATING CONTROL DEFICIENCIES; EXAMPLES OF EVALUATING THE SEVERITY OF DEFICIENCIES; OVERALL ASSESSMENT; Appendix 7A: A FRAMEWORK FOR EVALUATING CONTROL EXCEPTIONS AND DEFICIENCIES; INTRODUCTION AND PURPOSE; GUIDING PRINCIPLES; TERMINOLOGY
Chapter 8: FRAUD RISKS AND ENTITY SELF-DEFENSE
Record Nr. UNINA-9910143691803321
Graham Lynford  
Hoboken, N.J., : John Wiley & Sons, c2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Internal controls [[electronic resource] ] : guidance for private, government, and nonprofit entities / / Lynford Graham
Internal controls [[electronic resource] ] : guidance for private, government, and nonprofit entities / / Lynford Graham
Autore Graham Lynford
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2008
Descrizione fisica 1 online resource (256 p.)
Disciplina 658.15/1
Soggetto topico Auditing, Internal
Managerial accounting
ISBN 1-119-19802-X
1-280-97439-7
9786610974399
0-470-18444-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto INTERNAL CONTROLS; ABOUT THE AUTHOR; CONTENTS; PREFACE; Chapter 1: AN INTRODUCTION; BUT HOW DOES ALL THAT RELATE TO ME?; WE ARE ALL IN THIS TOGETHER; SO WHAT IS ALL THIS FUSS ABOUT COSTS?; IT CAN BE MANAGED; Chapter 2: FIRST STEPS: A PILOT PROJECT; NAVIGATING CHAPTERS 2 TO 5; THE FIRST STEPS CAN SEEM THE HARDEST; YOU HAVE AN ADVANTAGE; THE FIRST STEP; UNDERSTAND YOUR OBJECTIVE; THE CONTROLS FRAMEWORK AS A GUIDE; FORM A PRELIMINARY PROJECT TEAM; THE REAL PROJECT: SETTING PRIORITIES; PROJECT AND RESOURCE PLAN; Chapter 3: THE FIVE COMPONENTS OF THE CONTROLS FRAMEWORK; SOME BACKGROUND
THE FIVE COMPONENTS CUBES, TRIANGLES, AND OTHER REPRESENTATIONS; THE CONTROL ENVIRONMENT; RISK ASSESSMENT; CONTROL ACTIVITIES; INFORMATION AND COMMUNICATION; INFORMATION TECHNOLOGY; MONITORING; Appendix 3A: BLUE RIBBON COMMITTEE ON IMPROVING THE EFFECTIVENESS OF CORPORATE AUDIT COMMITTEES; SUMMARY OF RECOMMENDATIONS; Chapter 4: DOCUMENTING INTERNAL CONTROLS USING A FRAMEWORK; MANY WAYS TO DOCUMENT; PURPOSE OF DOCUMENTING FINANCIAL REPORTING CONTROLS; VALUE OF CARE IN DOCUMENTATION; FORMATS AND TOOLS FOR DOCUMENTING CONTROLS; FORMATS AND TEMPLATES, MATRICES AND FORMS
DEVELOPING CUSTOM CONTROL OBJECTIVES Appendix 4A: SAMPLE CONTROL OBJECTIVES FOR MAJOR CYCLES; ENHANCEMENTS TO SAMPLE CONTROL OBJECTIVES; Chapter 5: SETTING THE SCOPE OF YOUR DOCUMENTATION PROJECT: IDENTIFYING THE CORE; START WITH OBJECTIVES; MAPPING THE ENTITY TO THE FINANCIAL STATEMENTS: THE INS AND OUTS; CONSIDER RISKS, NOT JUST QUANTITATIVE MEASURES; OVERSTATEMENT AND UNDERSTATEMENT; INCLUDE THE CLOSE PROCESS AND PREPARATION OF THE FINANCIAL STATEMENTS; BE CAREFUL OUT THERE!; Chapter 6: ESTABLISHING A BASIS FOR CONTROLS EFFECTIVENESS: TESTING CONTROLS
''AUDITORS SHOULD DEVELOP AN UNDERSTANDING OF INTERNAL CONTROLS. . .''MONITORING; SAMPLING AND TESTING CONTROLS; INFREQUENTLY OPERATING CONTROLS; SURVEYS AND INTERVIEWS; TESTING AUTOMATED (COMPUTERIZED) CONTROLS; TESTING GENERAL COMPUTER CONTROLS; Appendix 6A: SAMPLE SIZE TUTORIAL; SAMPLE SIZE FORMULA; FOR SUBSTANTIVE SAMPLING; FOR TESTS OF CONTROLS; READING A TABLE TO DETERMINE SAMPLE SIZES; Appendix 6B: CONDUCTING INTERVIEWS: GATHERING INTERNAL CONTROL INFORMATION; BACKGROUND; EXAMPLES OF WHERE INTERVIEWS ARE USED; PLANNING AND STRATEGY; FOCUS GROUPS
TIPS FOR AN EFFECTIVE AND EFFICIENT INTERVIEWS COPE AND REPORTING ON CONTROLS; FOLLOWING UP; Chapter 7: ASSESSING DESIGN EFFECTIVENESS AND OPERATING EFFECTIVENESS; IT'S INEVITABLE; DEFINITIONS OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES; KEY FACTORS WHEN ASSESSING THE SEVERITY OF A DEFICIENCY; CONDITIONS INDICATING CONTROL DEFICIENCIES; EXAMPLES OF EVALUATING THE SEVERITY OF DEFICIENCIES; OVERALL ASSESSMENT; Appendix 7A: A FRAMEWORK FOR EVALUATING CONTROL EXCEPTIONS AND DEFICIENCIES; INTRODUCTION AND PURPOSE; GUIDING PRINCIPLES; TERMINOLOGY
Chapter 8: FRAUD RISKS AND ENTITY SELF-DEFENSE
Record Nr. UNINA-9910816556203321
Graham Lynford  
Hoboken, N.J., : John Wiley & Sons, c2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui